Audit finds control gaps in La Joya ISD procurement, recommends policy and forecasting overhaul

La Joya ISD presented the findings of a districtwide financial audit to the Board of Trustees on May 20, 2025, after a four‑month review performed January through April and covering transactions from fiscal years 2023 and 2024.

The audit, conducted by Alvarez & Marsal, found gaps in procurement and accounts‑payable controls, inconsistent documentation, and manual payroll and treasury procedures that increase the district’s exposure to error and reduce accountability. “Payments were over that amount,” auditor Brooke Hopkins said, describing instances where vendor payments exceeded original purchase orders. Hopkins told the board that the district used a payment request form “even if there was a purchase order to circumvent the accounts payable process.”

Why it matters: auditors and district leaders said the findings affect stewardship of public funds and the district’s planned exit from state intervention. The audit also identified opportunities to improve budgeting and long‑term forecasting so the district can plan and spend its reserves strategically.

Key findings and recommendations

- Procurement and accounts payable: The auditors reported payments exceeding purchase‑order amounts and weak documentation of transactions, missing independent receipts, and a breakdown of the three‑way…